HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

BOWERS, ADMINISTRATRIX

Citator

Cited By

• United States v. Jacobs, 306 U.S. 363 (U.S. 1939)
  …47; 1 Cooley, “Taxation,” 48, (4th ed.); Seligman, “Essays in Taxation,” Ch. V, (9th ed., 1921). Tyler v. United States, 281 U. S. 497, 503, 504. Third National Bank & Trust Co. v. White, 45 F. 2d 911, affirmed 287 U. S. 577; Helvering v. Bowers, 303 U. S. 618. Foster v. Commissioner, 303 U. S. 618. Gwinn v. Commissioner, supra; Griswold v. Helvering, 290 U. S. 56, 58. In the Griswold ease this Court said: “Whether this application of the statute gives it a retroactive effect is the sole question here i…

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• Commissioner of Internal Revenue v. Marshall, 125 F.2d 943 (2d Cir. 1942)
  …ly levied on property included in the gift and that the possibility of overlapping does not necessarily preclude the imposition of a gift tax here. Tyler v. United States, 281 U.S. 497, 50 S.Ct. 356, 74 L.Ed. 991, 69 A.L.R. 758; Helvering v. Bowers, 303 U.S. 618, 58 S.Ct. 525, 82 L.Ed. 1083; Lilly v. Smith, 7 Cir., 96 F. 2d 341; Commissioner v. Hart, 3 Cir., 106 F. 2d 269; Helvering v. Bullard, 303 U.S. 297, 58 S.Ct. 565, 82 L.Ed. 852. In transfers to tenants by the entirety and in trust settlements made af…
• Herzog v. Commissioner of Internal Revenue, 116 F.2d 591 (2d Cir. 1941)
  …ly levied on property included in the gift and that the possibility of overlapping does not necessarily preclude the imposition of a gift tax here. Tyler v. United States, 281 U.S. 497, 50 S.Ct. 356, 74 L.Ed. 991, 69 A.L.R. 758; Helvering v. Bowers, 303 U.S. 618, 58 S.Ct. 525, 82 L.Ed. 1083; Lilly v. Smith, 7 Cir., 96 F. 2d 341; Commissioner v. Hart, 3 Cir., 106 F. 2d 269; Helvering v. Bullard, 303 U.S. 297, 58 S.Ct. 565, 82 L.Ed. 852. In transfers to tenants by the entirety and in trust settlements made a…

Authorities Cited

• Tyler v. United States, 281 U.S. 497 (U.S. 1930)